A New Tax System (Goods and Services Tax) Act 1999

Chapter 4
-
The special rules

Part 4-1
-
Special rules mainly about particular ways entities are organised

Note:

The special rules in this Part mainly modify the operation of
Part 2-2
so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of
Part 2-2
and the other Parts of
Chapter 2
.

Division 54
-
GST branches

Subdivision 54-A
-
Registration of GST branches

54-5
Registration of GST branches

(1)
The Commissioner must *
register
a branch of a *
registered entity
if:

(a)
the registered entity applies, in the *
approved form
, for registration of the branch; and

(b)
the Commissioner is satisfied that the branch maintains an independent system of accounting, and can be separately identified by reference to:

(i)
the nature of the activities carried on through the branch; or

(ii)
the location of the branch; and

(c)
the Commissioner is satisfied that the registered entity is *
carrying on
an *
enterprise
through the branch, or intends to carry on an enterprise through the branch, from a particular date specified in the application.

A branch that is so registered is a
GST branch
.

(2)
A branch of a *
registered entity
can be registered as a *
GST branch
without all or any of the other branches of the entity being so registered.

(3)
However, a branch of a *
registered entity
cannot be registered as a *
GST branch
if the registered entity is a *
member
of a *
GST group
.

Note:

Refusing an application for registration under this section is a reviewable GST decision (see Subdivision
110-F
in Schedule
1
to the
Taxation Administration Act 1953
).

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